{"id":9419,"date":"2026-03-24T07:47:00","date_gmt":"2026-03-24T07:47:00","guid":{"rendered":"https:\/\/ataftax.org\/fr\/?post_type=news&p=9419"},"modified":"2026-04-28T07:50:10","modified_gmt":"2026-04-28T07:50:10","slug":"la-44e-reunion-du-comite-technique-sur-la-fiscalite-transfrontaliere-accelere-la-revision-du-modele-de-convention-de-double-imposition-de-lataf","status":"publish","type":"news","link":"https:\/\/ataftax.org\/fr\/pt-pt\/news\/la-44e-reunion-du-comite-technique-sur-la-fiscalite-transfrontaliere-accelere-la-revision-du-modele-de-convention-de-double-imposition-de-lataf\/","title":{"rendered":"La 44e\u00a0r\u00e9union du Comit\u00e9 technique sur la fiscalit\u00e9 transfrontali\u00e8re acc\u00e9l\u00e8re la r\u00e9vision du mod\u00e8le de convention de double imposition de l\u2019ATAF"},"content":{"rendered":"\r\n
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La 44e\u00a0r\u00e9union du Comit\u00e9 technique sur la fiscalit\u00e9 transfrontali\u00e8re a marqu\u00e9 une nouvelle \u00e9tape dans la promotion de la voix collective de l\u2019Afrique en mati\u00e8re de politique fiscale internationale et de pratique conventionnelle.<\/p>\n

Organis\u00e9e sur deux jours de discussions techniques intensives, la r\u00e9union a fourni une plateforme pour \u00e9valuer les \u00e9volutions fiscales mondiales et affiner les positions r\u00e9gionales sur les principaux enjeux qui affectent les administrations fiscales africaines.<\/p>\n

Les membres ont \u00e9t\u00e9 inform\u00e9s des nouveaut\u00e9s au sein du Cadre inclusif de l\u2019OCDE<\/a>, notamment des travaux techniques en cours au sein de divers groupes de travail et des modifications r\u00e9centes apport\u00e9es aux r\u00e8gles relatives \u00e0 l\u2019imp\u00f4t minimum mondial, comme indiqu\u00e9 dans la 13e<\/sup>\u00a0note technique du Comit\u00e9 technique sur la fiscalit\u00e9 transfrontali\u00e8re. Des informations ont \u00e9galement \u00e9t\u00e9 fournies sur les progr\u00e8s r\u00e9alis\u00e9s dans le cadre des axes de travail de la Convention des Nations Unies, l\u2019accent continuant d\u2019\u00eatre mis sur la n\u00e9cessit\u00e9 de veiller \u00e0 ce que les contextes africains soient pris en compte dans les nouvelles normes mondiales.<\/p>\n

Le Comit\u00e9 a \u00e9galement r\u00e9alis\u00e9 des progr\u00e8s significatifs dans le renforcement du mod\u00e8le de convention de double imposition de l\u2019ATAF. Les discussions ont permis d\u2019acc\u00e9l\u00e9rer la r\u00e9vision de dispositions essentielles, notamment le traitement des honoraires pour services rendus, l\u2019introduction de dispositions relatives aux services num\u00e9riques automatis\u00e9s et de nouvelles am\u00e9liorations concernant l\u2019imposition du capital. Ces mises \u00e0 jour visent \u00e0 garantir que le mod\u00e8le de convention de double imposition continue de r\u00e9pondre aux besoins et aux priorit\u00e9s en constante \u00e9volution des pays africains. Les dispositions r\u00e9vis\u00e9es seront valid\u00e9es lors d\u2019un atelier international sur la fiscalit\u00e9 pr\u00e9vu en avril 2026.<\/p>\n <\/div>\r\n \r\n

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La capacit\u00e9 de l\u2019Afrique \u00e0 financer son d\u00e9veloppement d\u00e9pend de plus en plus du renforcement de la mobilisation des ressources int\u00e9rieures, ainsi que d\u2019institutions et de dirigeants capables de transformer cette ambition en r\u00e9sultats concrets<\/h3>\r\n <\/div>\r\n\r\n
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TRIBUNE LIBRE: L\u2019infrastructure manquante pour la mobilisation des recettes int\u00e9rieures<\/h3>\r\n <\/div>\r\n\r\n
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Des engagements de S\u00e9ville \u00e0 la mise en \u0153uvre : renforcer la mobilisation des ressources int\u00e9rieures en Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Le r\u00f4le qu\u2019a jou\u00e9 l’ATAF dans la cr\u00e9ation du R\u00e9seau des Femmes des Imp\u00f4ts du Gabon<\/h3>\r\n <\/div>\r\n\r\n
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L\u2019ATAF soutient les avanc\u00e9es du Botswana en mati\u00e8re de TVA pour la r\u00e9forme des t\u00e9l\u00e9services, avec 400 millions de pula du Botswana (300 millions de dollars am\u00e9ricains) de recettes suppl\u00e9mentaires en perspective<\/h3>\r\n <\/div>\r\n\r\n
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Les douanes camerounaises renforcent leurs capacit\u00e9s de recherche avec le soutien de l\u2019ATAF<\/h3>\r\n <\/div>\r\n\r\n
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De l\u2019engagement \u00e0 la mise en \u0153uvre : Le parcours de l\u2019Ouganda en mati\u00e8re de transparence fiscale<\/h3>\r\n <\/div>\r\n\r\n
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Un nouveau rapport de l\u2019ATAF met en lumi\u00e8re la hausse du co\u00fbt des d\u00e9penses fiscales \u00e0 Madagascar et appelle \u00e0 des r\u00e9formes plus cibl\u00e9es<\/h3>\r\n <\/div>\r\n\r\n
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L\u2019Administration fiscale de Namibie promeut une administration fiscale sensible \u00e0 la dimension de genre gr\u00e2ce \u00e0 une \u00e9valuation de la maturit\u00e9 en mati\u00e8re d\u2019\u00e9galit\u00e9 entre les hommes et les femmes<\/h3>\r\n <\/div>\r\n\r\n
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Renforcer les politiques fiscales gr\u00e2ce \u00e0 la recherche<\/h3>\r\n <\/div>\r\n\r\n
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<\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":9420,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","categories":[194],"tags":[],"news-categories":[196],"class_list":["post-9419","news","type-news","status-publish","has-post-thumbnail","hentry","category-actualite","news-categories-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/news\/9419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/types\/news"}],"replies":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/comments?post=9419"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/media\/9420"}],"wp:attachment":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/media?parent=9419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/categories?post=9419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/tags?post=9419"},{"taxonomy":"news-categories","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/news-categories?post=9419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}